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TX SB2412
Bill
Status
3/12/2025
Primary Sponsor
Brent Hagenbuch
Click for details
AI Summary
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Creates the "Come and Take It Sales Tax Holiday Act" establishing a temporary sales and use tax exemption for firearms, firearm accessories, and ammunition in Texas
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Defines "firearm" and "ammunition" using federal definitions from 18 U.S.C. Section 921
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Defines "firearm accessory" as items used with or mounted on a firearm that are not essential to the firearm's basic function
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Aligns the tax-free period with the existing timeframe specified in Section 151.326(a)(2) of the Tax Code (the emergency preparation supplies sales tax holiday)
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Takes effect September 1, 2025, and does not affect tax liability accrued before that date
Legislative Description
Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items sold during a limited period.
Taxation
Last Action
Referred to Finance
3/25/2025